15RU-009 KMP disclosures Class Order extended... | KPMG | AU

15RU-009 KMP disclosures Class Order extended again

15RU-009 KMP disclosures Class Order extended...

This Reporting Update advises of ASIC's extension to the application of Class Order CO 14/632 Key management personnel equity instrument disclosures in the preparation of remuneration reports in relation to financial years ending on or before 31 December 2015.


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  • No change to key management personnel individual related party transactions required by Corporations Regulation 2M.3.03(1) in the remuneration report for financial years ending through to 31 December 2015.
  • Class Order 14/632, effective from 30 June 2014 still effective
  • Option related disclosures in the remuneration report will change from amendments to the Corporations Act 2001 – see 15RU-002 Corporations Act 2001 amended – effective now.

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